9911796707
TMI Blog1997 (1) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : J.H. Joglekar, Member (T)]. These two appeals arise out of the same order of the Collector (Appeals) and are disposed off by this common order. 2. The assessee manufacture Dry Cell Battery Jackets of tin and bottoms and tops of tin. The classification claimed by them was under Heading 8001.00. The Assistant Collector classified the products under Heading 8506.00. Challengin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts thereof are used solely as parts of Dry Battery Cell and would, therefore, correctly be classifiable in the same item as the parent entry for Dry Battery Cell. The Collector in his order has referred to Section XVI Note 1(J) which excludes from coverage thereof Articles of Chapter 82 or Chapter 83. Shri M. Haja Mohideen relied upon the Section Note 2 to Section XVI in support of the revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kets, the tops and the bottoms do not merit classification under Heading 8506. 6. Heading 8309 cover stopper, caps lids as well as seals. The tops and bottoms do not answer the description of stoppers, caps and lids, Shri R. Swaminathan very fairly conceded that they could not be termed as seals. On this account we find that the classification of the contested goods as made by the Collector unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
